OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Information Systems is 3. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2022-06-01 to 2026-06-01.)

Article	Citations
Covers and Front Matter	40
Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity	34
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities	27
Cybersecurity Breaches in the Supply Chain and Earnings Management	21
Decoding CEO Interviews: The Forward-Looking Insights from Verbal and Nonverbal Cues	18
Covers and Front Matter	15
Editorial Policy	11
Evaluating the Impact of Robotic Process Automation on Earnings Management	10
Covers and Front Matter	9
Effectively Preventing Adverse Investment Responses following Negative Rumors: The Joint Impact of the Counter-Rumor Source and Strategy Deniability	9
Auditing Corporate Disclosures with the Assistance of Task-Specific Artificial Intelligence—Evidence on Effectiveness and Efficiency	9
The Development of a RAG-Based Artificial Intelligence Research Assistant (AIRA)	9
Client Autonomous Technology and Auditor Legal Liability	8
Innovative and Novel Research Datasets Related to Cybersecurity Risk Disclosures: A Research Note	8
The Effects of IT Management Certification Type and Corporate Social Responsibility Performance on Investors’ Responses to Cybersecurity Breaches	8
Do Auditor Change Announcements Trigger Information Acquisition?	7
Editorial Policy	6
Covers and Front Matter	6
Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19	5
Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis	5
Covers and Front Matter	5
Optimizing SEC Comment Letter Analysis with the CLARITY (Comment Letter Automated Retrieval and Intelligent Text Yielding) Process	5
Toward Automating Shredding Nonprofit XML Files: The Case of IRS Form 990 Data	5
Editorial Policy	5
The Impact of Blockchain Technology Adoption Announcements on Firm’s Market Value	4

iXBRL Adoption and the Pricing of Audit Services	4
Designing a Classifying System for Nonprofit Organizations Using Textual Contents from the Mission Statement	4
From Pen-and-Paper to Technology-Driven Analytics: Technology Usage in Internal Auditing	4
Shadow Information Technology Risk and Usage Policy Effectiveness among German and Italian Financial Executives	4
Editorial Policy	3
Business Strategy and Cybersecurity Breaches	3
When Cash Is King—An Accounts Receivables App Accommodating Different Use Situations	3
Content Adaptation in Online Streaming: How Streamers Utilize Game Updates to Improve Performance	3
Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis	3
Python Code and Illustrative Crisis Management Data from Twitter	3
Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits	3
Editorial Policy	3
Editorial Policy	3
Measuring Financial Statement Disaggregation Using XBRL	3
Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA)	3
Auditing Artificial Intelligence: Context Engineering with Retrieval-Augmented Generation	3